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TO AMEND SECTION 12-36-910(B)(3)(a) OF THE 1976 CODE, RELATING TO THE SALES TAX ON COMMUNICATION SERVICES, TO EXCLUDE INTERNET VIDEO STREAMING SERVICES FROM THE IMPOSITION OF THE SALES TAX.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-36-910(B)(3)(a) of the 1976 Code is amended to read:
"(3)(a) gross proceeds accruing or proceeding from the charges for the ways or means for the transmission of the voice or messages, including the charges for use of equipment furnished by the seller or supplier of the ways or means for the transmission of the voice or messages, but not including video streaming services received by a customer over the internet. Gross proceeds from the sale of prepaid wireless calling arrangements subject to tax at retail pursuant to item (5) of this subsection are not subject to tax pursuant to this item. Effective for bills rendered after August 1, 2002, charges for mobile telecommunications services subject to the tax under this item must be sourced in accordance with the Mobile Telecommunications Sourcing Act as provided in Title 4 of the United States Code. The term 'charges for mobile telecommunications services' is defined for purposes of this section the same as it is defined in the Mobile Telecommunications Sourcing Act. All other definitions and provisions of the Mobile Telecommunications Sourcing Act as provided in Title 4 of the United States Code are adopted. Telecommunications services are sourced in accordance with Section 12-36-1920;"
SECTION 2. This act takes effect upon approval by the Governor.
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